9911796707
TMI Blog1990 (3) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... e under section 144 is liable to be reopened under section 146 of the Income-tax Act, 1961, for the assessment year 1971-72 ?" For the assessment year 1971-72, on the basis of the return filed by the assessee in Form No. 3, the proceedings were closed as "N. A." on November 14, 1973. Subsequently, the Income-tax Officer had information that the assessee received donations from another trust and since, in his view, the income of the assessee had escaped assessment at the time of the passing of the original order of assessment, the Income-tax Officer issued notice under section 148 of the Act requiring the assessee to file a return and also a notice under section 142(1) of the Act. On non-compliance with those notices by the assessee, the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act was not a valid notice, as, by that, the assessee had been called upon to file a return in Form No. 3A, while the appropriate form in respect of the assessee would only be Form No. 3. On the other hand, learned counsel for the Revenue invited our attention to the notice issued to point out that, under the notice issued under section 148 of the Act, the assessee was not called upon to file the return in Form No. 3A at all and, therefore, the notice issued was quite proper and valid and not open to any objection. We have carefully perused the notice issued to the assessee under section 148 of the Act and we are unable to find anything therein to show that the assessee had been called upon to file a return in Form No. 3A. In the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 142(1) of the Act. Equally, the assessee had not made out that it was prevented by sufficient cause from making the return under section 139(2) as per the notice under section 142(1) of the Act. Thus, on a consideration of the facts and circumstances of the case and also the terms of the notice issued to the assessee under section 148 of the Act, we are of the view that the notice issued to the assessee was valid and that no ground had been established by the assessee for the reopening of the assessment made under section 144 of the Act. We answer the question referred to us in the negative and against the assessee. The Revenue will be entitled to the costs of this reference. Counsel's fee Rs. 500. - - TaxTMI - TMITax - Income ..... X X X X Extracts X X X X X X X X Extracts X X X X
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